The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
SG&A appears in the income statement, below the cost of goods sold. It may be broken out into a number of expense line items, or consolidated into a single line item (which is more common when the condensed income statement is presented). The following departments and their expenses are all considered to fall within the SG&A classification: 1  Accounting and legal expenses.